Insights for the investment community

PwC provides its views on a wide range of issues that are of interest to the investment community, including industry perspectives, reporting, accounting, auditing, corporate governance and sustainability.

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Demystifying the audit Are a company’s financial statements accurate? Do they conform to accounting standards? The audit, along with the resulting audit opinion, helps readers and users of financial statements answer those questions. But the audit is not a “gold seal” guaranteeing that the financial statements are free from all errors. This Insights for the Investment Community explains what the auditor does, what the auditor does not do, and how to better understand the audit opinion.

Our focus on audit quality PwC's 2012 audit quality report, describes the actions we have taken, and continue to take, in support of our commitment to performing high-quality audits on a sustained basis - our highest priority.

This site provides educational materials regarding accounting and other topics generally for informational purposes only. PwC is not providing tax or investment advice, recommending tax or investment strategies or recommending anyone or anything for the purpose of effecting or influencing securities transactions.